6. Intangibles

The
Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet
domain names, URL’s, software, and marketing and technology related intangibles. All such assets are capitalized at their
original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software
– 3 to 5 years, customer relationships – 7 to 15 years; intangible lease assets – 2 to 10 years. When certain
events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determined
lives may be adjusted. Intangible amortization expense is $486,060 and $113,245 for the three months ended June 30, 2018 and 2017,
respectively. Intangible amortization expense is $962,029 and $435,747 for the nine months ended June 30, 2018 and 2017, respectively.

The
following table summarizes estimated future amortization expense related to intangible assets that have net balances as of June
30, 2018: